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Dias v. Comm'r of Internal Revenue

United States Tax Court
May 28, 2024
No. 12790-23L (U.S.T.C. May. 28, 2024)

Opinion

12790-23L

05-28-2024

GINA MARIE DIAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL AND DECISION

Cary Douglas Pugh Judge

This case was called from the calendar at the Court's New Orleans, Louisiana trial session on April 22, 2024. Respondent's counsel appeared and made an oral Motion to Dismiss for Failure to Properly Prosecute. There was no appearance by or on behalf of petitioner. Jurisdiction was retained by this Division of the Court and respondent was directed to file a Motion to Dismiss or Motion for Summary Judgment by May 22, 2024. On May 21, 2024, respondent filed a Motion to Dismiss for Failure to Properly Prosecute. Upon due consideration and for cause more fully appearing in the record, it is hereby

ORDERED that respondent's Motion to Dismiss for Failure to Properly Prosecute, made on April 22, 2024, and filed May 21, 2024, is granted and this case is dismissed for failure to properly prosecute. It is further

ORDERED AND DECIDED that the determinations set forth in the Notice of Determination Concerning Collection Action under Section 6320 and/or 6330 issued to petitioner on July 11, 2023, for petitioner's tax liabilities for the tax periods ending on December 31, 2007; December 31, 2014; December 31, 2016; December 31, 2017; and December 31, 2018, and upon which this case is based, are sustained in full.


Summaries of

Dias v. Comm'r of Internal Revenue

United States Tax Court
May 28, 2024
No. 12790-23L (U.S.T.C. May. 28, 2024)
Case details for

Dias v. Comm'r of Internal Revenue

Case Details

Full title:GINA MARIE DIAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: May 28, 2024

Citations

No. 12790-23L (U.S.T.C. May. 28, 2024)